Delaware SALT Cap Calculator
For Delaware filers.
The short answer: At the scenario numbers below, the OBBBA SALT deduction is $5,300 — about $1,166 back at a 22% rate ($45 per biweekly paycheck).
Old cap (pre-OBBBA): $10,000 deductible
Your OBBBA cap: $40,000
Extra deduction: $5,300
Est. federal tax savings: $1,166
Your state+local taxes ($15,300) are below your $40,000 cap
⚠️ This calculator provides estimates for informational and educational purposes only. It is not tax advice. Results are based on the One Big Beautiful Bill Act (OBBBA) and IRS Schedule 1-A. Consult a qualified tax professional for your specific situation.
Your State's Slice of the $40,000 Cap
Delaware's progressive brackets reach 6.6%; property tax is famously low.
- • Income + property → SALT to $40,000
- • Phase-out above $500,000 MFJ
- • No sales tax — election question moot
Worked Example
A Wilmington MFJ household, $215,000 MAGI: about $11,500 income tax plus $3,800 property tax.
- • Deductible amount: $5,300
- • Federal income tax savings: $1,166 (at the 22% marginal rate)
- • Per biweekly paycheck: $45
Keep Reading
Frequently Asked Questions
Did OBBBA help Delaware itemizers?
For those over $10,000 combined — moderately common at Delaware's higher brackets.
Low property tax — mostly income-tax SALT?
Yes — income tax carries the deduction.